Comfy Bed

Comfy Bed provides a sleeping area for one Duplicant and restores additional stamina, providing more stamina regeneration than a Cot and potentially forming a Bedroom that improves morale.

Duplicants will automatically sleep in their assigned beds during scheduled bedtime.

Comfy beds may be found as part of ruins.

Pros

 * A Bedroom provides +1 morale versus a Barracks.
 * A Private Bedroom will allow dupes to spend ~6 seconds per cycle more time awake over Barracks room with Cots, as it raises the stamina recovery rate to 1230%/cycle.
 * The Comfy Bed is wide enough to negate the Loud Sleeper trait.

Cons

 * Twice as wide as a Cot. This increases overall base size and thus overall commute times. This erodes some of the benefits of less time spent sleeping mentioned above.
 * Provides less decor than a Cot and a Masterwork Blank Canvas painting in the same space. However, decor's morale bonus can be capped by other sources and bedroom's +1 to morale can only be gained from the bedroom.
 * Several Comfy Beds in a Bedroom gives the same stamina recovery rate of 1030%/cycle compared to Cots in a Barrack.

Conclusion
Overall the only noteworthy effects of switching from cots to beds are +1 morale for the Bedroom and -200 kg of plastic per bed (assuming that space have been planned for ahead of time).